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GST - Highlights / Catch Notes

Home Highlights December 2024 Year 2024 This

The petition was dismissed by the High Court as no case was made ...


Order challenged a year later dismissed for delay, appeal remedy not exhausted.

December 12, 2024

Case Laws     GST     HC

The petition was dismissed by the High Court as no case was made out to depart from the usual rule of exhaustion of alternative remedies. The key reasons were: 1) An alternative remedy of appeal was available against the impugned order, although the petitioner contended violation of principles of natural justice. 2) The petition was filed almost a year after the impugned orders, much beyond the statutory limitation period for appeal, without any explanation for the delay. While there is no limitation for filing a petition under Article 226, such petitions must be instituted within a reasonable period, and any delay is required to be explained. Since the petitioner failed to provide a justification for the inordinate delay, the High Court dismissed the petition.

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